The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales Gross profit Indirect labor Indirect materials $ 12,510,000 5,256,700 414,500 182,000 Other factory overhead 818,800 Materials purchased 4,170,000 Total manufacturing costs for the period Materials inventory, end of period 7,966,000 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. 293,200 Open spreadsheet Determine the following amounts. Round your answers to the nearest dollar. a. Cost of goods sold b. Direct materials cost c. Direct labor cost